Conventionally, in some cases, a folding seat has been provided at the rear seat of a vehicle, such as a station wagon type car in which the rear part of a vehicle compartment is utilized as a cargo space. The folding seat is arranged at the front end part of the cargo space floor located in an upper level with respect to a vehicle body floor (the upper level floor) at the seating position thereof. In this state, a seat back of the folding seat is folded down and laid on a seat cushion, and the seat back and seat cushion descend onto the vehicle body floor (the lower level floor) and are folded such that the back surface of the folded seat back is utilized as a space for the cargo space floor (refer to JP2000-108745A).
Such a folding seat is provided with a leg that is pivotally connected to the front bottom part of the seat cushion and the vehicle body floor so as to be able to tilt down forward. This leg is primarily formed by a structural element such as a pipe frame, and in some cases, a member for controlling the folding operation is additionally provided. Since the leg is arranged at a location that is easily visible to the passenger, to improve the appearance of the interior of the passenger compartment, research has been conducted in which the leg is covered with a cover.
On the other hand, JP2006-82709 discloses a folding seat configured such that a seat back is folded onto a seat cushion, and the seat back and seat cushion in this state are turned backward and folded, wherein a flip-up type front leg is covered with a cover. However, in the folding system as described in JP2000-108745A, since the lower end of the front leg is pivotally connected to the vehicle body floor, it is difficult to directly cover the leg with a cover as described in JP2006-82709.